Investors Handbook. A Legal Guide to Business in Georgia
The claimant is entitled to
choose between the court and the Dispute Resolution Council for hearing his appeal.
The Dispute Resolution Council is a collegial body at the Ministry of Finance. It is headed by
the Finance Minister and the members of the Council are members of the Parliament of Georgia
and tax bodies. Such a structure offers additional assurance for objective decision making by
proficient experts.
It should be noted that the Dispute Resolution Council is not the final adjudicator for tax disputes,
and any decision by the Dispute Resolution Council can be appealed in court by an interested party.
The deadline for appealing against a decision of the Dispute Resolution Council is 10 days after
the decision is delivered.
Avoiding double taxation
Georgia has signed agreements to avoid double taxation of income and property with the follow-
ing countries:
Uzbekistan Belgium Luxemburg
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